Politics of Corporate Taxation in the European Union Knowledge and International Policy Agendas

Name: Politics of Corporate Taxation in the European Union Knowledge and International Policy Agendas
Availability: InStock
ISBN: 9780415149990

ISBN-10: 0415149991

ISBN-13: 9780415149990

Edition: 1997

Authors: Claudio Radaelli

List price: $210.00

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Description:

This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. Claudio M. Radaelli's analysis is enriched by two further levels of inquiry. He examines the "Europeanization" of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Second, he puts the European Union tax policy in the wider context of tax globalization. In addressing these issues the study finds that knowledge is one of the most important resources in the European corporate tax process. It highlights the political problems raised by the search for rules, principles and appropriate levels of tax…

Book details

List price: $210.00
Copyright year: 1997
Publisher: Routledge
Publication date: 9/26/1997
Binding: Hardcover
Pages: 272
Size: 6.00" wide x 9.00" long x 1.00" tall
Weight: 1.034
Language: English



Acknowledgements



Introduction: International Taxation as a Political Problem



Theoretical Underpinning



The Role of Knowledge in the Policy Process



Policy-making in the European Union



The Politics of Tax Reform



Empirical Research



Problem Definition in EU Corporate Tax Harmonisation



Corporate Direct Taxation in the European Union



Europeanization and Policy Change: Italy and the UK



International Tax Complexity



Conclusions and Perspectives



Conclusion: Knowledge, Institutions, and Policy Change



Corporate Tax Policy Development in the EU: the 'Fiscal Federalism' Argument



Chronology



EU Corporate Tax Law and Proposed Directives



Interviews (1994-1996)


References